Implementation Guide to Standard on Auditing (SA) 230 Audit Documentation

The Auditing and Assurance Standards Board (AASB) is a non- standing Committee of the Institute of Chartered Accountants of India (ICAI). The main objective of AASB is formulating Engagement and Quality Control Standards (standards on auditing, review, other assurance, quality control and related services). The Board also formulates Guidance Notes on generic as well as industry specific issues in auditing, Technical Guides, Implementation Guides and other publications for guidance of the members. The Board organizes regular awareness programmes on auditing standards, reporting requirements of Companies Act, 2013 and other auditing aspects to update knowledge of the members.

Implementation Guides to Standards on Auditing are an important resource for auditors in applying the principles of these Standards in real life audit scenarios. In 2013, AASB of ICAI had brought out the publication, “Implementation Guide to SA 230, Audit Documentation”. The Implementation Guide was last revised in 2018. I am happy to note that AASB has brought out this thoroughly revised edition of the “Implementation Guide to SA 230, Audit Documentation”. The revised edition of the Implementation Guide has been written in simple and easy to understand language in a “Question-Answer” format containing frequently asked questions (FAQs) on SA 230 and responses to those FAQS.

I wish to compliment CA. (Dr.) Sanjeev Kumar Singhal, Chairman, CA. Vishal Doshi, Vice Chairman and all members of the AASB for their efforts in bringing out this revised edition of the Implementation Guide for the benefit of the members and other stakeholders at large.

I am confident that the members would find this revised edition of the Implementation Guide very useful in their professional assignments.

CA. (Dr.) Debashis Mitra
President, ICAI